Fact and Law-Finding Issues in the Preliminary Ruling and Infringement Procedures before the ECJ in Tax Matters

Abstract

This contribution discusses the topic of “fact and law-finding issues” in the case law of the Court of Justice of the European Union. After providing a broader conceptual framework that displays the challenges associated with such a distinction, the author focuses on State aid and then addresses some difficult issues regarding the concept of factual discrimination in tax law, focusing in particular on case law developments in the area of turnover-based progressive taxation.